g. During August, Altamont Machine Company started production orders 116, 117, and 118. Order 115 was in process at the beginning of the month with direct materials cost of P35,000, direct labor costs of P21,000, and applied factory overhead of P25,000. During the month, direct materials were requisitioned, and direct labor was identified with the orders as follows: h. i. Order No. j. 115 k. 116 I. 117 m. 118 Direct materials P39,000 53,000 47,000 Direct labor P28,000 45,000 47,000 16,000 . Factory overhead is applied to the orders at 120 percent of direct labor cost. Orders 115, 116, and 117 were completed and sold in August. Order 118 was incomplete on August 31. 9. Determine the cost of goods sold for the month of August a. P233,800 b. P240,800 10. Determine the work in process ending balance August 31. a. P82,200 b. P$6,200 c. P432,800 d. P314,800 c. P78,300 d. P72.400